The country of origin of artificial stone figurines.

N315281 November 10, 2020 OT:RR:NC:N:1:128 CATEGORY: Country of Origin Mr. Kevin Ekstrand Noatum Logistics 11501 Outlook Street, Suite 500 Overland Park, KS 66211 RE: The country of origin of artificial stone figurines. Dear Mr. Ekstrand: In your letter dated October 16, 2020, you requested a country of origin ruling determination on behalf of your client, Demdaco. The merchandise under consideration is described as Willow Tree figurines. You state that these decorative figurines are available in various designs, but are all comprised of calcium carbonate derived from natural stone, uniformly agglomerated with a resin binder. From the information you provided, original sculptures are produced in the United States and shipped to China. In China, molds of the sculpture are created and shipped to Vietnam. In Vietnam, production molds are made from the Chinese molds. A mixture comprised of 51 percent calcium carbonate, which you state is sourced from Vietnam, and 49 percent polyresin, which you state is sourced from Taiwan, is poured into the production molds. Once the mixture hardens, the figurine is removed from the mold, cleaned, trimmed, and sanded. The figurine is then shipped to China, where it is painted, packaged for retail sale, and shipped to the United States. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. The courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). Substantial transformation determinations are based on the totality of the evidence. See Headquarters Ruling (HQ) W968434, date January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987).With respect to the Willow Tree figurines, we find that the calcium carbonate and resin lose their individual identities and are substantially transformed into a new and different article in Vietnam. We also find that the subsequent painting and packaging processes that take place in China do not result in a new product having a distinctive name, character, or use. Thus, the country of origin of the Willow Tree Figurines will be Vietnam. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nicole Sullivan at nicole.d.sullivan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division